25. The Crab Shack experienced the following costs in 2017 (Assume the same unit costs in all years): Direct materials $2.25 per unit Direct labor $1.50 per unit 12 Manufacturing overhead costs Variable $1.10 per unit Fixed $60,000 Selling & administrative costs M Variable selling $0.80 per unit Fixed selling $9,000 Fixed administrative $13,000 There were 1,800 units in beginning inventory. During the year, the company manufactured 24,000 units and sold 25,000 units. If net income using variable costing was $76,250, how much is net income using full costing? A) $73,750 B) $79,250 C) $74,350 D) $5,880